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Wholesale Purchaser/Consumer (WPC) Registration

Wholesale Purchaser/Consumers (WPC) are end users of petroleum products that store fuel in bulk storage. The 1990 Federal Clean Air Act requires that motor fuel stored in bulk storage tanks by end users for their consumption is subject to the same seasonal environmental requirements as motor fuel sold at retail service stations in the same geographic area. States, like Maryland, with motor fuel inspection programs are required to check the fuel at these bulk storage facilities in addition to retail and other bulk suppliers to ensure that motor fuel is of the appropriate quality to prevent unnecessary environmental degradation as it is burned.

The U.S. Environmental Protection Agency (EPA) stipulated a minimum of 500 gallons storage capacity for gasoline as the base line for this type of registration. Maryland adopted the same 500-gallon storage capacity minimum for both gasoline and diesel fuel. Thus, a business that stores 500 gallons or more of gasoline or diesel fuel for their usage must obtain the Wholesale Purchaser/Consumer Registration.


PRE-APPROVAL: An applicant submits an application to the Comptroller of Maryland. Applications must include:

  1. The applicant's legal name and address.
  2. The applicant's federal identification number.
  3. The type of ownership and type of business.
  4. The types of motor fuels stored and used.
  5. Corporate officer information.
  6. Location of the bulk storage.

POST-APPROVAL: There is no reporting or payment of fees required with this registration. Information may be shared with the Maryland Department of Environment.

Local Approvals

A bulk storage tank may require the approval of the local county planning and zoning board and the fire marshal's office.

Other Approvals

Contact the Maryland Department of Environment at 410-631-3772 and the U.S.Coast Guard regarding additional approvals that may be necessary.

Application Process

  1. An applicant submits an application form to the Comptroller of Maryland.
  2. After reviewing the application form, the Comptroller assigns a registration number.

Processing Time

The average processing time is two days.

There is no fee.


An appeal to an action must be submitted in writing to the Annapolis office of the Comptroller. Some actions may not be appealed on the state level and should be referred to the U.S. Environmental Protection Agency (EPA) for their review.

Additional Information

Samples of motor fuels held in storage will be obtained at random and at unannounced times by Comptroller's Office personnel. Any fuel sample results determined to be in violation of the U.S. Environmental Protection Agency (EPA) standards will be referred to the EPA for appropriate action. This action may result in penalties up to $25,000 per day of fuel use. The Comptroller of Maryland will advise the registrant to immediately stop using any fuel not meeting minimum specifications and will offer guidance on corrective action.


FEDERAL: Clean Air Act, 42USC, U.S. Environmental Protection Agency (EPA). STATE: Business Regulation Article Title 10, Subtitle 3; COMAR 03.03.05

Chuck Ulm
Field Enforcement Division
FAX: 410-974-5564

Links for IFTA Licensing and Registration
Business Tax Types
Motor Fuel Tax
Filing Information
IFTA Licensing and Registration
  IFTA Registration
  Petroleum Transporter Registration
  Wholesale Purchaser-Consumer WPC Registration
  Special Fuel User or Seller License
  Gasoline Dealer License
  Special Fuel Tax Exemption Certificate
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